A
agricultural conservation easement
anticipatory and post-exchange mortgaging ..
appreciated in value
B
backdated documents
Boot - Master Topic
..anticipatory and post-exchange mortgaging
..
..depreciation recapture
..figuring net boot received
....mortgage assumed less than given up
....mortgage assumed more than given up
..gain from boot, what kind
..installment note as part of exchange
..liabilities assumed
..money received
..mortgage assumed
..net mortgage relief, figuring
..selling expenses paid
..unlike property given up
..unlike property received
C
classifications of real estate
..held for investment
..held for personal use
..held for sale to customers
..held for use in a trade or business
..mixed classifications
constructive receipt
..avoid with safe harbors
..
explained
..failed to avoid
cooperation clauses
..for purchase of replacement property
..for sale of relinquished property
D
direct deeding
E
earnest money
F
failed exchange
farms
..classification requirements
..conservation easement
..remainder interest
..used in trade or business
..water rights
fraud, backdated documents
G
H
I
identification time periods
..3-property rule
..200 percent rule
..alternative and multiple properties
..fair market value, figuring
..identification revoked
..incidental property
..property description
..receipt of identified replacement property
..property to be produced
identifying property requirements
..how to identify
..property description
..property to be produced
Installment Sales - Master Topic
..boot, gain from
..contract price
..coordination with exchange
..creation of installment note inside exchange
..exchange, note a part of
..gross profit
..IRS illustrations
..note treatment in exchange
..treasury decision 8535
..use to balance equities
J
K
L
land
..business use or investment use
..resale, dealer property, held for
..treated same as building
..trust, land
like kind property
..agricultural conservation easement
..dissimilar real estate
..examples
..foreign real estate
..land trust
..leaseholds
..options
..timberlands
..time holding considerations
..water rights
like-kind exchange
..do you really want an exchange
..failed exchange
..must be exchange
..what is an exchange
limited partnership
M
mortgages
..anticipatory and post-exchange mortgaging
..
..mortgage assumed less than given up
..mortgage assumed more than given up
..post-exchange
multiple properties
N
note treatment in exchange
O
ordinary course of business
P
partnerships
..limited
..splitting up
..tenants in common
personal property
..general asset classes
..nonrecognition rules
primarily for sale
Primary Residence - Master Topic
..acquired in 1031 exchange
..condos
..converting into rental
..co-ops
..depreciation taken on
..duplex
..exchange treated as sale and purchase
..exclusion of gain on sale
..primer
..renting personal residence
..sale of land
..section 121 exclusion of gain
..tax planning strategies
Q
Qualified Intermediaries - Master Topic
..agent exceptions, agent of exchanger
..disqualified persons
..Finding Right Intermediary
....caution for principals
....fees
....track record
....real estate agents
....real estate background
....references
....support and help
Qualified Property - Master Topic
..business use, held for
..business use or investment use
..dissimilar real estate
..excluded classifications
..foreign real estate
..four classifications
..inventories
..investment property, held for
..like-kind
..mixed classifications
..money
..multiple assets, exchanges of
..options, real estate
..partnership interests
..personal use, held for
..property to be produced
..resale, held for
..resale, not held for
..stocks and bonds
..time holding considerations
..unlike kind property
..water rights
R
related parties
..defined
..exchanges between
..related party exceptions
relinquished property defined
replacement property defined
reverse exchanges
..different time restrictions
..explained
S
Safe Harbors - Master Topic
..1-qualified intermediaries
..2-security and escrow agreements
..3-qualified escrow accounts and trusts
..4-interest and other growth factors
..agent of exchanger
..avoiding receipt of money
..cash proceeds, questions and answers
..direct deeding ok, example of
..escrow account, qualified
..escrow agreements
..explained
..finding right qualified intermediary
..interest factors
..letter of credit
..related parties, definition
..security agreements
..third party guarantee
..trusts, qualified
sale leasebacks as exchanges
sale activities related to property
separate exchanges
spouses, transfers between
Starker tax case
step transaction doctrine
..explained
..pre-existing commitment
substance over form doctrine
..explained
..partnership
Special Issues Related to Exchanges - Master Topic
..cooperation clause for purchase of replacement property
..cooperation clause for sale of relinquished property
..exchanging between related persons
..exchanging multiple properties
..exchanging personal property
..partnerships, splitting up
..sale leaseholds as exchanges
..step transaction doctrine
..substance over form doctrine
..title considerations
..transfers between spouses
Substituted Basis - Master Topic
..figuring
..more than one property received
..property subject to mortgage
..when boot is paid
..when boot is received
T
Time Restrictions - Master Topic
..fraudulently backdated documents
..exceptions for marrieds
..identification and exchange periods
....3-property rule
....200 percent rule
identification, how to identify
..alternative and multiple properties
..incidental property disregarded
..property description
receipt of identified property
replacement property to be produced
revoking the identification
title considerations
..2-year holding period
..exceptions for marrieds
..exchanger dies
..general rule
..LLC
..related persons
trust, certificate of
U
V
Vacation Homes - Master Topic
..holding periods
..introduction
..rental property
..use test
W
water rights
..perpetual rights
..sell to government
X
Y
Z
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